Tax Credits for Buying Alternative, Electric Motor Vehicles

This page is currently being updated for Tax Year 2019 Tax Returns due on April 15, 2020. The 2020 eFile Tax Season starts in January 2020. Sign up now for the latest page updates and to be part of the 2020 Tax Win Zone.

These tax credits are available for 2019 Tax Returns:

Alternative Motor Vehicle Tax Credit

The Alternative Motor Vehicle Tax Credit is for placing a qualified fuel cell vehicle in service and may only be claimed by the original purchaser of the vehicle. A qualified fuel cell motor vehicle is a vehicle propelled by power from one or more cells which convert chemical energy directly into electricity. The credit can only be claimed for cars purchased before 2017. Complete Form 8910 to claim the credit and attach it to Form 1040. You can prepare and efile these forms on eFile.com. Once you answer a few simple questions about your tax situation, we will generate the forms for you and help you complete them accurately.

For Tax Year 2019, only partnerships and S corporations are required to use Form 8910 to claim any credit they receive from a partnership whose Tax Year began in 2018 and ended during their 2019 Tax Year. Other taxpayers claiming the credit should report it on line 1r in Part III of Form 3800, General Business Credit. 

Below is a list of some certified fuel cell motor vehicles that qualify for the credit:

  • Mercedes-Benz 2012 F-Cell
  • Honda 2012 FCX Clarity Fuel Cell Vehicle
  • Honda 2011 FCX Clarity Fuel Cell Vehicle
  • Honda 2010 FCX Clarity Fuel Cell Vehicle
  • Honda 2009 FCX Clarity Fuel Cell Vehicle
  • Honda 2008 FCX Clarity Fuel Cell Vehicle

Qualified Plug-In Electric Drive Motor Vehicle Tax Credit

The Qualified Plug-In Electric Drive Motor Vehicle Credit is a credit for placing a new qualified plug-in electric drive motor vehicle in service. This is a vehicle that is run to a significant extent by an electric motor and draws electricity from a battery and is capable of being recharged from an external source of electricity. The IRS tax credit is for $2,500 to $7,500 per new EV (Electric Vehicle) purchased for use in the U.S. beginning on January 1, 2019. The credit will begin to phase out when at least 200,000 qualifying vehicles manufactured by each manufacturer have been sold in the U.S.

To claim the credit on eFile.com, you can prepare and efile Form 8936 along with Form 1040. Once you answer a few simple questions about your tax situation, we will generate the forms for you and help you complete them accurately. If you bought a qualifying vehicle in the past 3 years and you did not claim it on your tax return, you can still get the credit by filing an amended return.

All of the following plug-in hybrids and electric cars qualify for the Credit for Qualified Plug-In Electric Drive Motor Vehicles and have different credit amounts depending on the year of the vehicle:

  • American Honda Motor Co., Inc.: Accord (2014; $3,626 credit amount) and Clarity Plug-In Hybrid (2018 and 2019; $7,500)
  • AMP Electric Vehicles, Inc.: GCE and MLE (2012; $7,500)
  • Audi of America, LLC: A3 e-tron (2016, 2017, 2018; $$4,502), A3 e-tron ultra (2016; $4,502), and e-tron SUV (2019; $7,500)
  • Azure Dynamics, Inc.: Transit Connect Electric Vehicle (2011 and 2012; $7,500)
  • BMW of America: i3 Sedan (2014, 2015, 2016, 2017, 2018, 2019, and 2020; $7,500), BMW i3 (60Ah) Sedan (2017; $7,500), i3 Sedan with Ranger Extender (2014, 2015, 2016, 2017, 2018, and 2019; $7,500), i3s Sedan (2018, 2019, and 2020; $7,500), BMW i3s Sedan with Range Extender (2018 and 2019; $7,500), i8 (2014, 2015, 2016 and 2017; $3,793), i8Coupe (2019 and 2020; $5,669), i8 Roadster (2019 and 2020; $5,669), X5 xDrive40e (2016, 2017 and 2018; $4,668), 330e (2016, 2017 and 2018; $4,001), 530e (2018 and 2019; $4,668), 530e (2020; $5,836), 530e xDrive (2018 and 2019; $4,668), 530e xDrive (2020; $5,836), 740e (2017; $4,668), 740e xDrive (2018 and 2019; $4,668),  745e xDrive (2020; $5,836), MINI Cooper S E Countryman ALL4 (2018 and 2019; $4,001), MINI Cooper S E Countryman ALL4 (2020; $5,002), MINI Cooper S E Hardtop 2 Door (2020; $7,500) 
  • Boulder Electric Vehicles, Inc.: Delivery Van DV-500 (2013; $7,500), Electric Shuttle DV500 (2013; $7,500),  Electric Flat Bed DV-500 (2013; $7,500), Electric Service Body DV-500 (2013; $7,500)
  • BYD Motors e6 Electric Vehicle (2012, 2013, 2014, 2015, 2016 and 2017; $7,500)
  • CODA Automotive: Sedan (Electric Vehicle manufactured by CODA Automotive Inc.) (2010 and 2012; $7,500)
  • Electric Vehicles International: (EVI)-MD (Medium Duty) Electric truck (2011 and 2012; $7,500) and EVI-WI (Walk-In) Electric truck (2011 and 2012; $7,500)
  • Electronic Motor Cars: EMC Model E36 7 Passenger Wagon (2010; $7,500), Model E36t Pick-Up truck (2010; $7,500), and Model E36v Utility Van (2010; $7,500)
  • FCA (Fiat Chryser Automobiles) North America Holding, LLC.: Fiat 500e (2013, 2014, 2015, 2016, 2017, 2018 and 2019; $7,500) and Chrysler Pacifica PHEV (2017, 2018 and 2019; $7,500)
  • Fisker Automotive, Inc.: Karma Sedan (2012; $7,500)
  • Ford Motor Company: Focus Electric (2012, 2013, 2014, 2015, 2016, 2017 and 2018; $7,500), C-MAX Energi (2013, 2014, 2015, 2016 and 2017; $4,007), Fusion Energi (2013, 2014, 2015, 2016, 2017 and 2018; $4,007), Fusion Energi (2019 and 2020; $4,609)
  • General Motors, LLC: Chevrolet Bolt (2017-2019; $7,500 if acquired through 3/31/2019; $3,750 if acquired 4/1/2019 through 9/30/2019; $1,875 if acquired 10/1/2019 through 3/31/2020), Chevrolet Volt (2011-2019; $7,500 if acquired through 3/31/2019; $3,750 if acquired 4/1/2019 through 9/30/2019; $1,875 if acquired 10/1/2019 through 3/31/2020), Chevrolet Spark EV (2014-2016; $7,500 if acquired through 3/31/2019; $3,750 if acquired 4/1/2019 through 9/30/2019; $1,875 if acquired 10/1/2019 through 3/31/2020), Cadillac ELR (2014 and 2016; $7,500 if acquired through 3/31/2019; $3,750 if aquired 4/1/2019 through 9/30/2019; $1,875 if acquired 10/1/2019 through 3/31/2020), Cadillac CT6 Plug-In (2017-2018; $7,500 if acquired through 3/31/2019; $3,750 if acquired 4/1/2019 through 9/30/2019; $1,875 if acquired 10/1/2019 through 3/30/2020
  • Hyundai: Sonata Plug-in Hybrid Electric Vehicle (2016, 2017, 2018 and 2019; $4,919), Ioniq Electric Battery Vehicle (2017, 2018 and 2019; $7,500), Ioniq Plug-In Hybrid Electric Vehicle (2018 and 2019; $4,543), Kona Electric Vehicle (2019; $7,500)
  • Jaguar Land Rover North America, LLC.: I-Pace (First Edition, HSE, SE, S models) (2019; $7,500), I-Pace (HSE, SE, S models) (2020; $7,500), Land Rover Range Rover PHEV (HSE) (2019; $7,087), Range Rover PHEV (2020; $6,295), Land Rover Range Rover Sport PHEV (HSE) (2019; $7,087), Range Rover Sport PHEV (2020; $6,295)
  • Kandi: EX3 (2019 and 2020; $7,500), Kandi K22 (2019 and 2020; $7,500), Kandi K23 (2020; $7,500)
  • Karma: Revero (2018; $7,500)
  • Kia Motors America, Inc.: Soul Electric (2015, 2016, 2017, 2018 and 2019; $7,500), Optima Plug-In Hybrid (2017, 2018 and 2019; $4,919), Niro Plug-In Hybrid (2018 and 2019; $4,543), NIRO EV (2019; $7,500)
  • Mercedes-Benz USA, LLC: B-Class EV (B250e) (2014, 2015, 2016 and 2017; $7,500), S550e PHEV (2015, 2016, 2017; $4,460, revised 1/24/2018)GLE550e 4m PHEV (2016, 2017 and 2018; $4,460, revised 1/24/2018), GLC350e 4M PHEV (2018, 2019; $4,460), C350e PHEV (2016, 2017 and 2018; $3,501 (revised 1/24/2018), smart Coupe EV (2013, 2014, 2015, 2016, 2017 and 2018; $7,500), smart EQ Fortwo Coupe (2019; $7,500), smart Cabrio EV (2013, 2014, 2015, 2017 and 2018; $7,500), smart EQ Fortwo Cabrio (2019; $7,500)
  • Mitsubishi Motors North America, Inc.: i-MiEV (Electric Vehicle) (2012, 2014, 2016 and 2017; $7,500), Outlander PHEV (2018 and 2019; $5,836)
  • Nissan North America: LEAF (2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018 and 2019; $7,500)
  • Polestar Automotive USA Inc.: Polestar 1 (2020; $7,500); Polestar 2 (2021; $7,500)
  • Porsche Cars North America, Inc.: 918 Spyder (2015; $3,667), Cayenne S E-Hybrid (2015, 2016, 2017 and 2018; $5,336), Cayenne S E-Hybrid (2019; $6,712), Panamera S E Hybrid (2014, 2015 and 2016; $4,752), Panamera 4PHEV (E-Hybrid, E-Hybrid Sport Turismo, E-Hybrid Executive, Turbo S E-Hybrid, Turbo S E-Hybrid Executive) (2018; $6,670); Panamera 4 PHEV (E-Hybrid, E-Hybrid Sport Turismo, E-Hybrid Executive, Turbo S E-Hybrid, Turbo S E-Hybrid Executive, Turbo S E-Hybrid Sport Turismo) (2019 and 2020; $6,712), Taycan Turbo EV (2020; $7,500), Taycan Turbo S EV (2020; $7,500), 
  • Smart Fortwo Electric Drive Vehicle (same as Mercedes-Benz)
  • Subaru: Crosstrek Hybrid (2019 and 2020; $4,502)
  • Tesla, Inc.: Roadster (2008-2011; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model S (2012-2019; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model X (2016-2019; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model 3 Standard Range Plus ($7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model 3 Long Range (2017-2019; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model 3 Long Range AWD and AWD Performance (2019; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019), Model 3 Mid  Range (2018-2019; $7,500 if acquired through 12/31/2018; $3,750 if acquired 1/1/2019 through 6/30/2019; $1,875 if acquired 7/1/2019 through 12/31/2019)
  • Think NA: Think City EV (Electric Vehicle) (2011; $7,500)
  • Toyota Motor Sales, U.S.A., Inc.: Prius Prime Plug-in Hybrid (2017, 2018, 2019 and 2020; $4,502), Prius Plug-in Electric Drive Vehicle (2012, 2013, 2014 and 2015; $2,500), RAV4 EV (2012, 2013 and 2014; $7,500) 
  • VIA Motors, Inc.: 2500 Extended Range Electric Passenger Van (2014; $7,500), VIA 1500 Extended Range Electric Truck 4WD (all body styles) (2014; $7,500), VIA 2500 Extended Range Electric Cargo Van (2014; $7,500), VIA 1500 Extended Range Electric Truck 2WD (All body styles) (2014; $7,500)
  • Volkswagon Group of America: e-Golf (2015, 2016, 2017, 2018 and 2019; $7,500)
  • Volvo Cars of North America, LLC: XC90 (2018, 2019; $5,002), XC90 Excellence (2018 and 2019; $5,002), XC60 (2018 and 2019; $5,002), S90 (2018 and 2019; $5,002); XC-90 T8 Twin Engine Plug in Hybrid (2016 and 2017; $4,585)
  • Wheego Electric Cars, Inc.: LiFe Electric Vehicle (2011; $7,500)
  • Zenith Motors, Inc.: Electric Van (2014, 2015, 2016 and 2017; $7,500), Electric Minibus (2016 and 2017; $7,500)

Find out how to get a tax credit for energy-efficient improvements to your home.

See what other tax credits and tax deductions for which you may qualify to claim on your tax return.